Combat Zone Extensions
Q. I know that I am going to have to file my tax return late this year. How do I notify the IRS that I am serving in a combat zone and my tax return will be filed late?
A. Taxpayers qualifying for combat zone relief should notify the IRS directly of their status through a special e-mail address:
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. Please provide name, stateside address, date of birth and date of deployment to the combat zone. Do not include any social security numbers in the e-mail. This notification may be made by the taxpayer or spouse, or authorized agent or representative. Notifying the IRS will also allow temporary suspension of compliance actions, such as audits or enforced collections, until 180 days after the taxpayer has left the combat zone.
Q. I have been serving in a combat zone since last July. I understand that the deadline for performing certain actions required by the tax laws is extended as a result of my service. When did these deadline extensions begin for me?
A. The deadline extension provisions apply to most tax actions required to be performed on or after the beginning date for your combat zone, or the date you began serving in that combat zone, whichever is later. In your case, the deadline extensions began the day you started serving in the combat zone last July.
Q. I am not in the military. Do the deadline extension provisions apply only to members of the U.S. Armed Forces serving in the combat zone?
A. No. Unlike the combat zone military pay exclusion, the deadline extensions also apply to individuals serving in the combat zone in support of the U.S. Armed Forces, such as merchant marines serving aboard vessels under the operational control of the Department of Defense, Red Cross personnel, accredited correspondents, and civilian personnel acting under the direction of the U.S. Armed Forces in support of those forces.
Q. I would like to use the filing status married filing separately for 2011. Will I have to file a joint tax return in order to benefit from the deadline extension provisions?
A. No. The deadline extension provisions apply to both spouses whether joint or separate returns are filed. If your spouse chooses to file a separate return, they will have the same extension of time to file and pay their taxes that you have.
Q. My wife is a private business person working in a combat zone on nonmilitary projects. Do the deadline extension provisions apply to her?
A. No. Other than military personnel, the only individuals working in a combat zone that are entitled to the deadline extension provisions are those serving in support of the U.S. Armed Forces.
Q. I have been serving in a combat zone since March 1. Am I entitled to an extension of time for filing and paying my federal income taxes? Are any assessment or collection deadlines extended? How long will it be extended?
A. For both questions, the answer is yes. In general, the deadlines for performing certain actions applicable to your taxes are extended for the period of your service in the combat zone, plus 180 days after your last day in the combat zone. This extension applies to the filing and paying of your income taxes that would have been due April 15. In addition to the 180 days, your extension period will include the 46 days that were left before the April 15th deadline when he entered the combat zone. During your 226-day extension period, assessment and collection deadlines will be extended, and you will not be charged interest or penalties attributable to the extension period.
Q&A examples taken from the IRS website. For additional information, please see: http://www.irs.gov/newsroom/article/0,,id=101265,00.html.
